Perpetual periodic

dec. 6 Salaries and wages Expense 600 dec. 6

Salaries and wages Payable 1000
Cash 1600

dec. 8 Cash 1900 dec. 8

Accounts receivable 1900
dec. 10
dec. 10 Cash 6300
Sale 6300
COGS 4100
Inventory 4100

dec. 13 inventory 9000 dec. 13

Accounts payable 9000

dec. 15 Supplies 2000 dec. 15

Cash 2000

dec. 18 A/R 12000 dec. 18

Sales 12000
COGS 8000
inventory 8000

dec. 20 salaries and wages expense 1800 dec. 20

cash 1800

dec. 23 A/P 9000 dec. 23

Cash 8820
inventory 180

dec. 27 Cash 11640 dec. 27

sales Discount 360
A/R 12000

purchase = buyer
sale/sold = seller

Adjusting Entries

Salaries and Wages Expense 800

Salaries and wages Payable 800
Depreciation Expense 200
Accumulated Dep. 200

Supplies Expense 1700

Supplies 1700
Salaries and wages Expense 600
Salaries and wages Payable 1000
Cash 1600

Cash 1900
Accounts receivable 1900
Cash 6300
Sale 6300

Purchase 9000
Accounts payable 9000

Supplies 2000
Cash 2000

A/R 12000
Sales 12000

salaries and wages expense 1800

cash 1800

A/P 9000
Cash 8820
Purchase Discount 180

Cash 12000

A/R 12000